The CAPM approach to materiality

<p>Materiality is a pervasive accounting concept that has defied a precise quantitative definition. The Capital Asset Pricing Model (CAPM) approach to materiality provides a means for determining the limits that bound materiality. Also, the approach makes it possible to locate the point estima...

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Bibliographic Details
Main Author: Hadjieftychiou, Aristarchos
Other Authors: Accounting and Information Systems
Format: Others
Language:en
Published: Virginia Tech 2014
Subjects:
Online Access:http://hdl.handle.net/10919/46308
http://scholar.lib.vt.edu/theses/available/etd-12172008-063723/

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